Tax Information Exchange Agreements (TIEAs)

Model agreement on exchange of information on tax matters, developed by the OECD Global Forum Working Group on Effective Exchange of Information

The purpose of this Agreement is to promote international co-operation in tax matters through exchange of information.  It was developed by the OECD Global Forum Working Group on Effective Exchange of Information (“the Working Group”). The Working Group consisted of representatives from OECD Member countries as well as delegates from Aruba, Bermuda, Bahrain, Cayman Islands, Cyprus, Isle of Man, Malta, Mauritius, the Netherlands Antilles, the Seychelles and San Marino.

The Agreement grew out of the work undertaken by the OECD to address harmful tax practices. The lack of effective exchange of information is one of the key criteria in determining harmful tax practices. The mandate of the Working Group was to develop a legal instrument that could be used to establish effective exchange of information. The Agreement represents the standard of effective exchange of information for the purposes of the OECD’s initiative on harmful tax practices. 

This Agreement, which was released in April 2002, is not a binding instrument but contains two models for bilateral agreements.  A number of bilateral agreements have been based on this Agreement. 

Bilateral agreements (by jurisdiction)

(Also see TIEAs signed by date and TIEAs signed by individual jurisdiction)

	Andorra	Isle of Man (4)
	Anguilla (1)	Japan
	Antigua and Barbuda	Jersey (4)
	Argentina	Korea
	Aruba (2) (3)	Liberia
	Australia	Liechtenstein
	Austria	Macao, China
	Bahamas	Marshall Islands
	Belgium	Mauritius
	Belize	Mexico
	Bermuda (1)	Monaco
	British Virgin Islands (1)	Montserrat (1)
	Canada	Netherlands
	Cayman Islands (1)	Netherlands Antilles (2)
	People's Republic of China	New Zealand
	Cook Islands (3)	Norway
	Costa Rica	Panama
	Denmark	Portugal
	Dominica	Samoa
	Faroe Islands	San Marino
	Finland	The Seychelles
	France	Spain
	Germany	St. Kitts and Nevis
	Gibraltar (1)	St. Lucia
	Greenland	St. Vincent and the Grenadines
	Grenada	Sweden
	Guernsey (4)	Turks and Caicos Islands (1)
	Iceland	United Kingdom
	India	United States
	Ireland	Uruguay
		Vanuatu

Footnotes

1. Overseas Territory of the United Kingdom.
2. Aruba, the Netherlands Antilles and the Netherlands are the three countries of the Kingdom of the  Netherlands.

3. Fully self-governing country in free association with New Zealand.
4. Dependency of the British Crown.